Tax ID format

• Name: Numer Identyfikacji Podatkowej (NIP)

• Length: 10 digits

• Format: XXXXXXXXXX (no separators, hyphens, or spaces)

VAT rates and calculations

Standard rates

• 23% - Standard rate for most goods and services

• 8% - First reduced rate (food, passenger transport, hotels, restaurants)

• 5% - Second reduced rate (basic food items, books, newspapers)

• 0% - Zero rate (exports, intra-community supply, international transport)

Exempt categories

• ZW (VAT exempt) - Financial services, insurance, education, medical

• NP (Not subject) - Activities outside Polish VAT scope

Tax calculation

Tax Amount = Base Amount x Rate
Gross Amount = Base Amount + Tax Amount

Rounding: Round all amounts to two decimal places using standard rounding (half up).

Exchange rates: Four decimal places (for example, 4.3214)

Important:

Always use decimal arithmetic, not floating point, to avoid rounding errors in tax calculations.

Amount precision

Date and time format

Date format: YYYY-MM-DD (ISO 8601)

• Example: 2025-12-18

DateTime format: YYYY-MM-DDTHH:MM:SS (with optional timezone)

• Example: 2025-12-18T14:32:45Z

• Example with timezone: 2025-12-18T14:32:45+01:00

Time zone: Poland uses CET (Central European Time) / CEST (Central European Summer Time)

• CET: UTC+01:00 (winter)

• CEST: UTC+02:00 (summer)

Issue date rules:

• Cannot be future-dated

• Typically not more than 30 days in the past

• Submit invoices promptly for best operational efficiency

Document numbering

KSeF does not require a specific format; you maintain your own numbering.

Here are some best practices to number and organize your documents:

• Must be unique within your NIP scope

• Sequential numbering with no gaps (recommended practice)

• Cannot reuse numbers from voided or failed submissions

• Maintain separate sequences for different document types if needed

Common patterns:

• Series-based: FV/2025/12/001 (type/year/month/sequence)

• Sequential: INV-001, INV-002, INV-003.

• Prefix-based: FAKTURA-2025-001

QR codes

QR codes are only needed when invoices are delivered outside the KSeF system.

Poland's KSeF mandate includes specific QR code requirements based on how invoices are delivered to recipients and whether delivery occurs before or after KSeF clearance.

Unit of measure codes

Poland uses UN/CEFACT codes (Recommendation 20).

The following example shows how to use these codes:

<cbc:InvoicedQuantity unitCode="PCE">10</cbc:InvoicedQuantity>
<cbc:InvoicedQuantity unitCode="KGM">25.50</cbc:InvoicedQuantity>

SBD structure

The SBD contains the following components.

1. The Standard Business Document Header (SBDH) includes routing metadata, such as the sender, receiver, and product ID. For more information, see About the Standard Business Document.

2. The Sovos document contains the Sovos Canonical Invoice (SCI) in UBL 2.1 format. For more information, see About Sovos Canonical Invoice.

Sovos transforms your SCI to Krajowy System e-Faktur (KSeF) FA(3) format and handles submission and clearance.

<sbd:StandardBusinessDocument>
  <sbd:StandardBusinessDocumentHeader>
    <!-- Sender, receiver, routing information -->
  </sbd:StandardBusinessDocumentHeader>
  
  <svs:SovosDocument>
    <sci:SovosCanonicalInvoice>
      <inv:Invoice>
        <!-- UBL 2.1 invoice content -->
        <ext:UBLExtensions>
          <sov:SovosExtension>
            <!-- Poland-specific fields -->
          </sov:SovosExtension>
        </ext:UBLExtensions>
      </inv:Invoice>
    </sci:SovosCanonicalInvoice>
  </svs:SovosDocument>
</sbd:StandardBusinessDocument>

Configure the SBDH

Sender

<sbd:Sender>
  <sbd:Identifier Authority="PL">[YOUR_NIP]</sbd:Identifier>
  <sbd:ContactInformation>
    <sbd:Contact>[Contact Name]</sbd:Contact>
    <sbd:EmailAddress>[Email]</sbd:EmailAddress>
    <sbd:TelephoneNumber>[Phone]</sbd:TelephoneNumber>
  </sbd:ContactInformation>
</sbd:Sender>

Receiver

<sbd:Receiver>
  <sbd:Identifier Authority="PL">[BUYER_NIP]</sbd:Identifier>
</sbd:Receiver>

Note:

For simplified invoices where buyer may not have Numer Identyfikacji Podatkowej (NIP), leave the field empty: <sbd:Identifier Authority="PL"></sbd:Identifier>

Document identification

<sbd:DocumentIdentification>
  <sbd:Standard>Sovos</sbd:Standard>
  <sbd:TypeVersion>2.0</sbd:TypeVersion>
  <sbd:InstanceIdentifier>[YOUR_INVOICE_NUMBER]</sbd:InstanceIdentifier>
  <sbd:Type>Invoice</sbd:Type>
  <sbd:MultipleType>false</sbd:MultipleType>
  <sbd:CreationDateAndTime>[ISO8601_TIMESTAMP]</sbd:CreationDateAndTime>
</sbd:DocumentIdentification>

Business scope

<sbd:BusinessScope>
  <sbd:Scope>
    <sbd:Type>Country</sbd:Type>
    <sbd:InstanceIdentifier>pl_Faktura__2.0</sbd:InstanceIdentifier>
 	<sbd:Identifier>PL</sbd:Identifier>
  </sbd:Scope>
</sbd:BusinessScope>

Build the invoice body

Invoice annotations

Customer question: "How do I indicate split payment, self-billing, or reverse charge on my invoice?"

Solution: Use the Adnotacje group nested under Fa to set the invoice flags that Polish tax law requires.

<leg:HeaderFields>
    <leg:GroupInformation>
        <leg:Id>Fa</leg:Id>
        
        <leg:GroupInformation>
            <leg:Id>Adnotacje</leg:Id>
            <leg:Field name="P_16">2</leg:Field>   <!-- Cash method: 2=no -->
            <leg:Field name="P_17">2</leg:Field>   <!-- Self-billing: 2=no -->
            <leg:Field name="P_18">2</leg:Field>   <!-- Reverse charge: 2=no -->
            <leg:Field name="P_18A">2</leg:Field>  <!-- Split payment: 2=no -->
            <leg:Field name="P_22N">1</leg:Field>  <!-- No new transport: 1 -->
            <leg:Field name="P_23">2</leg:Field>   <!-- Intra-EU: 2=no -->
            <leg:Field name="P_PMarzyN">1</leg:Field> <!-- No margin: 1 -->
        </leg:GroupInformation>
    </leg:GroupInformation>
</leg:HeaderFields>

Common field combinations:

Payment terms

Customer question: "How do I specify the payment date and payment method?"

Custom key-value fields

Customer question: "How do I add custom fields like PO number, project code, or delivery instructions?"

Solution: Use repeatable DodatkowyOpis groups nested under Fa to add custom fields such as purchase order numbers or project codes.

<leg:HeaderFields>
    <leg:GroupInformation>
        <leg:Id>Fa</leg:Id>
        
        <leg:GroupInformation>
            <leg:Id>DodatkowyOpis</leg:Id>
            <leg:Field name="Klucz">po_number</leg:Field>
            <leg:Field name="Wartosc">PO-2025-001234</leg:Field>
        </leg:GroupInformation>
        
        <leg:GroupInformation>
            <leg:Id>DodatkowyOpis</leg:Id>
            <leg:Field name="Klucz">project_code</leg:Field>
            <leg:Field name="Wartosc">PROJ-ABC-123</leg:Field>
        </leg:GroupInformation>
        
        <leg:GroupInformation>
            <leg:Id>DodatkowyOpis</leg:Id>
            <leg:Field name="Klucz">delivery_instructions</leg:Field>
            <leg:Field name="Wartosc">Call before delivery</leg:Field>
        </leg:GroupInformation>
    </leg:GroupInformation>
</leg:HeaderFields>

Field constraints:

• Klucz: Maximum 100 characters.

• Wartosc: Maximum 240 characters.

Use cases include: Purchase order references, internal tracking codes, project identifiers, customer-specific metadata, delivery or handling instructions.

Footer and registry information

Customer question: "How do I include company registration numbers in the invoice footer?"

Common usage: Share capital information, company registration details, regulatory compliance statements, industry-specific identifiers.

When to use Podmiot3

For custom roles, use schemeID="OtherRole" with value "1" and include cbc:Name with role description.

<cac:PartyTaxScheme>
    <cac:TaxScheme>
        <cbc:ID schemeID="OtherRole">1</cbc:ID>
        <cbc:Name>Przedstawiciel handlowy</cbc:Name>
    </cac:TaxScheme>
</cac:PartyTaxScheme>

Podmiot3 structure

Podmiot3 uses standard UBL PartyIdentification structure, not LegalExtension GroupInformation.

• Place it in cac:PayeeParty or the applicable UBL party element depending on the role.

• Sovos transforms it to FA(3) Podmiot3 automatically.

• Do not use leg:GroupInformation for Podmiot3.

Identification options

Key requirements:

• TaxID: 10 digits, no separators, valid checksum.

• EU_TaxID/ForeignerTaxID: Country code in PostalAddress, not in ID number.